Taxation of resident individuals
Resident individuals are subject to income tax on their aggregat-
ed worldwide income that falls into one or more of the following
seven categories of income:
-Income from agriculture and forestry
-Income from commercial business activity
-Income from self-employment
-Income from employment
-Income from capital investment
-Rental income from real estate and certain other tangible
-property and royalties
– Other income (of specifc types)
“Other income” includes annuities, certain capital gains, and
certain non-recurring income. Income that does not fall into one
of the seven categories is not taxable.
EU Forecast
euf:ba.18g:119/nws-01